The 3 UK charity regulators have today opened a consultation. It's about the "whistleblowing" guidance ie matters to be reported by auditors / independent examiners to the regulator. The proposed revised guidance would add 3 points, broadly around

  1. qualified opinions / emphasis of matter
  2. lack of progress on management letter points
  3. conflict of interest issues

It would drop 1 of the existing items (around issues on change of appointment). The guidance will be common across all 3 regulators (the shape of things to come?). The consultation closes on 11 September 2016. 

This is a response to recent inquiry cases, issues and failures in the charity sector and criticism of the regulators, which means increased responsibilities for auditors / independent examiners!

It will be interesting to see the variety of responses in due course.